Date Issued: 01/10/1999
Purpose
To assist employees with an advanced education allowance to continue their development which is in the interest of both the employee and employer.
Policy
A permanent head (or designate), may approve up to 100% education allowance to be advanced to his or her employee prior to commencement of approved courses. This education allowance includes full or partial expenses for tuition, all registration related expenses, travel, books and examination fees for approved courses. For the purpose of this policy, books mean all related reference materials including books, course specific software and any other required course related resources.
Approval may be given for courses which pertain to governmental or ministry existing or future needs or job-related skills. A permanent head (or designate) may waive the requirement for the employee to fulfill the obligations of the Promissory Note in instances where special circumstances do not permit the employee to successfully complete the course. A permanent head may require a Return of Service agreement with an employee, in a form determined by the permanent head.
Process
The approved education allowance will be paid to the employee prior to commencement of an approved course.
1. Prior to Commencement of Course
Obtain ministry prior approval, which includes the completion of the PSC's Application for Tuition and Book Education Allowance form:
Section 1 – Personal Information (to be completed by employee) Note: employee is responsible for ensuring all costs are included prior to submission.
Section 2 – Ministry Support (to be completed by ministry).
Section 3 – Promissory Note (to be completed by employee and ministry).
Once approved, a copy of the Application for Tuition and Book Education Allowance form is forwarded to the ministry's Human Resource Service Team and the employee.
To support the maintenance of corporate statistics, the ministry: a) at the time of approval, immediately enters the data onto the Education Allowance Detail Screen in MIDAS; and b) upon payment to the employee, immediately completes the reconciliation process on MIDAS and checks off the Corporate Report Received box.
2. Upon the employee successfully completing the course
The employee forwards proof of successful completion to the ministry’s Human Resource Service Team.
If the employee successfully meets the course requirements, he or she will not be required to reimburse the province for the said education support, unless a Return of Service agreement has been required by the employee's permanent head.
Costs outlined in this policy may be considered a taxable benefit, depending on the nature of the course:
- Courses taken for the maintenance or upgrading of employer related skills are non-taxable to the employee.
- Other business related courses not directly related to the employers business are considered non-taxable, such as CPR or first-aid training.
- Employer paid courses for personal interest or technical skills not related to the employer’s business are a benefit to the employee and are taxable.
Refer to the Financial Administration Manual (3182-Education Expenses - PDF format) for detailed information on application of the Income Tax Act.
Application
This policy applies to all employees subject to The Public Service Act, 1998
- The Public Service Act, 1998
- The Public Service Regulations, 1999, Part V, sections 75 and 76
- Policy Unit, Public Service Commission.